TY  - BOOK
AU  - Gray, Iain
AU  - Crawford, Louise
AU  - Manson, Stuart
TI  - The audit process: : principles, practice and cases
SN  - 9781473760189
AV  - HF5667  .G73 2019
PY  - 2019///
CY  - Hampshire, England
PB  - Cengage Learning
KW  - Auditing
KW  - Problems, exercises, etc
N1  - Includes bibliographical references and index; 1. Why are auditors needed? — 2. An overview of the postulates and concepts of auditing — 3. Auditor independence — 4. Audit regulation — 5. An introduction to corporate governance — 6. Risk — 7. Evidence — 8. Systems work basic ideas 1 — 9. Systems work basic ideas 2 — 10. Testing and evaluation of systems — 11. Substantive testing, CAAT and audit programs — 12. Sampling and materiality — 13. Final work : general principles and analytical review of financial statements, and management assertions on financial statement heading — 14. Final work: non-current assets, trade receivables and financial assets — 15. Final work : specific problems relating to inventories, construction contracts, trade payables and financial liabilities — 16. Final review : post balance sheet period, provisions, contingencies, letter of rep. — 17. Assurance engagements and internal audit — 18. The Audit Report, including reporting on Corporate Governance — 19. Fraud and going concern — 20. The audit expectations gap and audit quality — 21. The auditor and liability under the law — 22. Issues in auditing — 23. Examination hints and final remarks
N2  - The Audit Process provides an essential introduction to the principles and practices of auditing. This accessible textbook guides students through every step of the audit process and provides plenty of opportunities to practice what they are learning. Completely updated in line with the latest standards, regulatory processes and corporate governance, the seventh edition of this comprehensive text is ideally suited for auditing modules taught on undergraduate and postgraduate courses in accounting and finance
ER  -